Which of the following classifications is likely to be eliminated by the FASB? a. Temporary investments b. Short-term investments c. Restricted cash d. Cash equivalents

The classification that is likely to be eliminated by the Financial Accounting Standards Board (FASB) is not definitive without context, as FASB's decisions on classification changes depend on ongoing updates to accounting standards. However, historically, FASB has moved towards simplifying and clarifying financial statement presentation. Among the options provided, "a. Temporary investments" is a term that has seen less usage in favor of more specific categories. This is because the term "temporary" is not as clear in defining the nature and purpose of the investments. On the other hand, "b. Short-term investments," "c. Restricted cash," and "d. Cash equivalents" are terms that have well-defined criteria within accounting standards. Therefore, based on the trend of FASB towards more precision and clarity in financial reporting, "a. Temporary investments" might be the classification seeming more likely to be reconsidered or eliminated.